Just as New York was being reminded this week of its distinction as the most tax-burdened state in America, officials were announcing new steps . . . to make the load even heavier.

Indeed, Gov. Spitzer – who promised to be different – and state Senate Majority Leader Joe Bruno – who knows better, but pretends not to – went at it to see who could do the most damage.

Keep in mind that the two were co-conspirators in New York’s recently adopted budget – which raised spending at three times the rate of inflation.

Now Spitzer is proposing to spend tens of millions of dollars on tax breaks and subsidies to expand baby-food maker Beech-Nut’s New York operations.

Bruno, meanwhile, is touting what he called “a $3.7 billion, 10-point job-creation plan,” which would cost state taxpayers hundreds of millions of dollars.

Now, both men say their goal is to boost the desolate upstate economy.

But neither will do what it takes to lure new business to New York: cutgovernment spending so taxes can fall.

Bruno knows what’s needed: “Taxes play a key role in helping companies decide where to locate, invest and create new jobs,” his press release says.

Then he proposes an endless stream of new spending initiatives – corporate health-care and energy subsidies, $100 million for “regional partnerships for strategic investments” (whatever that is), new “training and education” programs.